SAF-T 2022 - Change of delivery date
Changing the deadline for submitting the SAF-T file
may change from the 12th to the 5th of the following month, as this was one of
the measures included in the State Budget for 2022. Find out what the SAF-T is,
who it is obliged to deliver this file, and how to communicate it to the Tax
Authority (AT).
Change of SAF-T Delivery Date
Since 2013, companies are required to send invoices
issued to the Tax Authority. In 2020, the deadline for sending invoices has
moved from the 15th to the 12th of the following month.
In 2022, the Government proposed in the State Budget
to change the deadline for the delivery of this file to the 5th of the
following month.
Another relevant government proposal was the
postponement of the annual submission of the SAF-T file to 2024, in relation to
the income of 2023. By sending this SAF-T file, the Tax Authority starts to
pre-populate several fields of the Simplified Business Information (IES).
Since the State Budget proposal was not approved, it
is not yet known whether these measures will be implemented or not, but we will
update this page with news as they arise.
What is the SAF-T File?
The SAF-T PT (Standard Audit File for Tax Purposes -
Portuguese version) is a computer file in XML language, with all the tax and
accounting information of a company for a certain tax period, for communication
to the Tax Authority. It follows the international standards defined by the
OECD and has been adopted by several European countries as a way to present
accounting and tax information electronically.
Well, we can issue two types of SAF-T files.
SAF-T of Invoicing
It is a simplified file, based on the company's
invoicing and that must be sent monthly to AT.
SAF-T Accounting
It is a complete file, based on the accounting data of
the company. Normally, it is exported and sent to the Tax Authority whenever it
requests it, in the process of carrying out an audit.
SAF-T file exports all types of documents issued by
the company such as invoices (simplified invoices, receipt invoices), credit
notes, debit notes, order notes, and guides (delivery guides, transport guides,
consignment guides).
Communication of Invoices
Companies carrying out commercial, industrial or
agricultural activity in Portuguese territory are required to deliver the SAF-T
file to the Tax and Customs Authority. Since July 2017, the file must be
exported in the SAF-T 1.04 version, as indicated on the Finance Portal.
The communication of the SAF-T file is mandatory and
can be done in the following ways:
Enable real-time document communication
Enable automatic monthly SAF-T submission
Export the SAF-T from your account and submit it on
the Finance portal
Grant access to the accountant
The following video shows how we can send SAF-T files to Tax Authority.
For further clarification, see the FAQs on SAF-T on the Finance portal
Congratulations!
For more information, please contact us.
(Author)
Raj Don
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